PIUTANG USAHA TRADE RECEIVABLES
the Indonesian language.
PT TIGARAKSA SATRIA Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal 31 Desember 2015 Disajikan dalam Rupiah, kecuali dinyatakan lain
PT TIGARAKSA SATRIA Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Year Ended December 31, 2015 Expressed In Rupiah, unless otherwise stated
42
9. PAJAK DIBAYAR DI MUKA lanjutan 9. PREPAID TAXES continued
b Tagihan dan banding atas hasil pemeriksaan pajak lanjutan
b Claims and appeals on the results of tax examination continued
Perusahaan masih menunggu keputusan Mahkamah Agung atas Peninjauan Kembali
tersebut sampai dengan tanggal penyelesaian laporan keuangan konsolidasian ini. Atas
kekurangan pembayaran SKPKB PPh badan yang
ditolak oleh
Pengadilan Pajak,
Perusahaan telah membayar seluruhnya pada tanggal
7 Februari
2014 sebesar
Rp23.843.047.704 setelah
dikurangi kompensasi
dari pengembalian
pajak penghasilan pasal 23 tahun 2008 sebesar
Rp6.944.853.030. Akibat penolakan oleh Pengadilan Pajak atas SKPKB PPh Badan,
Perusahaan menerima Surat Tagihan Pajak atas denda pajak sebesar Rp30.787.900.734
yang dibayar dengan cara diangsur mulai bulan April 2014 sampai dengan Oktober
2014.
Perusahaan telah
membebankan kekurangan PPh badan dan denda pajaknya
ke laporan laba rugi dan penghasilan komprehensif lain konsolidasian tahun 2013.
As of the completion date of the consolidated financial statements, the Company is awaiting
for the decision from the Supreme Court on such judicial review. In regard to the corporate
income tax SKPKB appeal which was rejected by the Tax Court, the Company paid on
February
7, 2014
the amount
of Rp23,843,047,704 after offsetting with the
refund of income tax article 23 for fiscal year 2008 amounting to Rp6,944,853,030. Due to
the Tax Court’s rejection of the Company’s appeal, the Company received tax collection
letter
for tax
penalty amounting
to Rp30,787,900,734 which had been paid in
installments from April 2014 until October 2014. The Company had previously charged
the corporate income tax assessment and tax penalty to the consolidated statement of profit
or loss and other comprehensive income in 2013.
Pada tanggal 21 April 2015, GNA, Entitas Anak, menerima Surat Ketetapan Pajak Lebih
Bayar SKPLB dari Direktorat Jenderal Pajak “DJP” atas pajak penghasilan badan tahun
2013 sebesar Rp391.055.715 dari klaim lebih bayar pajak penghasilan badan tahun 2013
yang diakui oleh Entitas Anak, yang lebih rendah sebesar Rp115.000 dari klaim yang
diakui oleh Entitas Anak. GNA menerima hasil ketetapan tersebut, dan telah menerima
pengembalian kelebihan pembayaran pajak penghasilan badan tersebut pada tanggal 22
Juni 2015. Selisih tersebut dibebankan sebagai denda pajak pada laporan laba rugi
dan
penghasilan komprehensif
lain konsolidasian tahun 2015.
On April 21, 2015, GNA, a Subsidiary, received a tax overpayment letter for
overpayment of corporate income tax for fiscal year 2013 SKPLB from the Director General
of
Taxation DGT
amounting to
Rp391,055,715 which is lower by Rp115,000 from the claim of overpaid corporate income
tax for fiscal year 2013 recognized by the Subsidiary. GNA agreed with the overpayment
which refund had been received on June 22, 2015. Such difference was charged as tax
penalty in the 2015 consolidated statement of profit or loss and other comprehensive income.
Pada tahun 2015, BGI menerima Surat Ketetapan Pajak Kurang Bayar SKPKB dari
Direktorat Jenderal Pajak “DJP” atas pajak penghasilan pasal 21 dan 23 untuk tahun
2012. BGI menerima hasil ketetapan tersebut, dan telah membayar kurang bayar pajak
penghasilan pasal 21 dan 23 untuk tahun 2012 dan
denda masing-masing
sebesar Rp1.242.706,
Rp19.001.001 dan
Rp 9.780.362. Denda tersebut untuk pajak
penghasilan pasal 21 dan 23 untuk tahun 2012 dibebankan pada laporan laba rugi dan
penghasilan komprehensif lain konsolidasian tahun 2015.
In 2015, BGI received a tax assessment letter from the DGT for underpayments of income
tax articles 21 and 23 for the year 2012. BGI accepted the result of the tax examination, and
has paid the underpayment of income tax article 21 and 23 for the year 2012 and tax
penalty
amounting to
Rp1,242,706, Rp19,001,001, and Rp9,780,362, respectively.
Such tax penalty on income tax article 21 and 23 for the year 2012 was charged to the 2015
consolidated statement of profit or loss and other comprehensive income.
the Indonesian language.
PT TIGARAKSA SATRIA Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tahun yang Berakhir pada Tanggal 31 Desember 2015 Disajikan dalam Rupiah, kecuali dinyatakan lain
PT TIGARAKSA SATRIA Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Year Ended December 31, 2015 Expressed In Rupiah, unless otherwise stated
43
10. BIAYA DIBAYAR DI MUKA DAN UANG MUKA 10. PREPAID EXPENSES AND ADVANCES
Akun ini terdiri dari: This account consists of:
2015 2014
Sewa gedung dan gudang 24.669.344.844
20.437.476.097 Building and warehouse rental
Uang muka pembelian 12.396.125.136
12.567.999.106 Advances for purchases
Operasi 2.424.487.232
1.288.818.061 Operational
Perjalanan dinas 754.187.611
526.279.855 Travel
Asuransi 62.778.768
90.996.398 Insurance
Lain-lain 4.563.795.560
4.349.567.130 Others
Jumlah 44.870.719.151
39.261.136.647 Total
11. ASET TETAP 11. FIXED ASSETS
Rincian aset tetap adalah sebagai berikut: The details of fixed assets are as follows:
2015 Saldo Awal
Saldo Akhir Beginning
Penambahan Pengurangan
Reklasifikasi Ending
Balance Additions
Deductions Reclassifications Balance
Biaya perolehan Acquisition cost
Tanah 27.874.983.945
- 108.937.500
- 27.766.046.445
Land Bangunan dan prasarana
54.315.227.750 737.416.091
- -
55.052.643.841 Buildings and improvements
Mesin dan peralatan pabrik 82.846.276.900
3.682.274.034 1.040.678.043
17.600.000 85.505.472.891
Machinery and factory equipment Tabung gas
238.976.790.250 3.056.026.856
6.128.228.887 -
235.904.588.219 Gas cylinders
Peralatan dan perabot kantor 7.242.987.982
20.051.040 238.070.549
17.600.000 7.007.368.473 Office furniture and equipment
Alat cetak, perlengkapan dan peralatan lain
12.659.405.412 1.567.282.421
95.811.174 -
14.130.876.659 Dies, tools and other equipment
Kendaraan 14.908.792.038
1.705.154.871 2.787.548.090
- 13.826.398.819
Vehicles Sub-jumlah
438.824.464.277 10.768.205.313
10.399.274.243 -
439.193.395.347 Sub-total
Aset sewa pembiayaan 5.000.000.000
3.601.770.928 -
- 8.601.770.928
Assets under finance leases Jumlah biaya perolehan
443.824.464.277 14.369.976.241
10.399.274.243 -
447.795.166.275 Total acquisition cost
Akumulasi penyusutan Accumulated depreciation
Bangunan dan prasarana 27.243.194.353
5.229.316.885 -
- 32.472.511.238
Buildings and improvements Mesin dan peralatan pabrik
62.573.063.657 5.808.398.257
1.016.518.335 17.600.000
67.382.543.579 Machinery and factory equipment
Tabung gas 171.741.009.064
14.717.980.597 6.128.228.887
- 180.330.760.774
Gas cylinders Peralatan dan perabot kantor
6.310.993.904 462.296.418
232.904.154 17.600.000 6.522.786.168
Office furniture and equipment Alat cetak, perlengkapan dan
peralatan lain 8.889.453.167
1.426.661.865 43.336.663
- 10.272.778.369
Dies, tools and other equipment Kendaraan
10.697.218.677 1.774.055.868
2.799.538.594 -
9.671.735.951 Vehicles
Sub-jumlah 287.454.932.822
29.418.709.890 10.220.526.633
- 306.653.116.079
Sub-total Aset sewa pembiayaan
1.437.500.000 970.354.186
- -
2.407.854.186 Assets under finance leases
Jumlah akumulasi penyusutan 288.892.432.822
30.389.064.076 10.220.526.633
- 309.060.970.265
Total accumulated depreciation
Nilai tercatat 154.932.031.455
138.734.196.010 Carrying amount
2014 Saldo Awal
Saldo Akhir Beginning
Penambahan Pengurangan
Reklasifikasi Ending
Balance Additions
Deductions Reclassifications Balance
Biaya perolehan Acquisition cost
Tanah 28.478.838.945
- 603.855.000
- 27.874.983.945
Land Bangunan dan prasarana
52.333.218.352 2.786.552.048
804.542.650 -
54.315.227.750 Buildings and improvements
Mesin dan peralatan pabrik 81.681.338.078
2.349.413.798 1.182.051.924
2.423.052 82.846.276.900 Machinery and factory equipment
Tabung gas 236.383.519.947
2.741.636.995 148.366.692
- 238.976.790.250
Gas cylinders Peralatan dan perabot kantor
7.177.255.140 71.676.790
8.367.000 2.423.052
7.242.987.982 Office furniture and equipment
Alat cetak, perlengkapan dan peralatan lain
11.231.808.973 1.432.325.919
4.729.480 -
12.659.405.412 Dies, tools and other equipment
Kendaraan 16.504.379.547
2.994.639.180 4.590.226.689
- 14.908.792.038
Vehicles Aset dalam penyelesaian
33.692.500 -
33.692.500 -
- Construction in progress
Sub-jumlah 433.824.051.482
12.376.244.730 7.375.831.935
- 438.824.464.277
Sub-total Aset sewa pembiayaan
5.000.000.000 -
- -
5.000.000.000 Assets under finance leases
Jumlah biaya perolehan 438.824.051.482
12.376.244.730 7.375.831.935
- 443.824.464.277
Total acquisition cost